{"id":2091,"date":"2023-07-08T14:31:41","date_gmt":"2023-07-08T12:31:41","guid":{"rendered":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/?p=2091"},"modified":"2023-11-23T13:08:55","modified_gmt":"2023-11-23T12:08:55","slug":"quelle-est-levolution-des-dettes-a-court-terme-de-lexploitation","status":"publish","type":"post","link":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/quelle-est-levolution-des-dettes-a-court-terme-de-lexploitation\/","title":{"rendered":"Quelle est l\u2019\u00e9volution des dettes \u00e0 court terme de l\u2019exploitation?"},"content":{"rendered":"\n<p>Contrairement aux dettes \u00e0 long terme, les <strong>capitaux disponibles \u00e0 court terme<\/strong> doivent \u00eatre rembours\u00e9s dans un d\u00e9lai inf\u00e9rieur \u00e0 un an. Ces dettes \u00e0 court terme sont subdivis\u00e9es comme suit:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Dettes%20fournisseurs\" target=\"_blank\" rel=\"noopener\" title=\"\">Dettes \u00e0 court terme r\u00e9sultant d\u2019achats et de prestations de services<\/a><\/li>\n\n\n\n<li>Dettes \u00e0 court terme r\u00e9mun\u00e9r\u00e9es<\/li>\n\n\n\n<li>Autres dettes \u00e0 court terme<\/li>\n\n\n\n<li><a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Postes%20de%20r%C3%A9gularisation\" target=\"_blank\" rel=\"noopener\" title=\"\">Passifs de r\u00e9gularisation<\/a> et <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Provisions\" target=\"_blank\" rel=\"noopener\" title=\"\">provisions \u00e0 court terme<\/a><\/li>\n<\/ul>\n\n\n\n<p>Les <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Dettes%20fournisseurs\" target=\"_blank\" rel=\"noopener\" title=\"\">dettes \u00e0 court terme r\u00e9sultant d\u2019achats et de prestations de services<\/a> sont des factures ouvertes, par exemple pour des moyens de production comme les engrais et le carburant. Ces factures ont un d\u00e9lai de paiement qui doit \u00eatre respect\u00e9 pour \u00e9viter des rappels et des int\u00e9r\u00eats de retard. \u00c0 l\u2019inverse, certains fournisseurs accordent un escompte pour le paiement rapide des factures, ce qui repr\u00e9sente un potentiel d\u2019\u00e9conomies. Il est donc recommand\u00e9 de bien g\u00e9rer les paiements en cours d\u2019ann\u00e9e.<\/p>\n\n\n\n<p>Les dettes \u00e0 court terme r\u00e9mun\u00e9r\u00e9es sont souvent octroy\u00e9es \u00ab<a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Cr%C3%A9dit%20en%20blanc\" target=\"_blank\" rel=\"noopener\" title=\"\">en blanc<\/a>\u00bb, c\u2019est-\u00e0-dire sans qu\u2019aucune garantie ne soit exig\u00e9e. Comme les investisseurs sont alors expos\u00e9s \u00e0 un risque de perte plus important, ils exigent souvent un int\u00e9r\u00eat plus \u00e9lev\u00e9 en contrepartie. Cette logique s\u2019applique par exemple lorsque l\u2019on utilise la limite convenue sur le compte courant bancaire. <\/p>\n\n\n\n<p>Regardez donc r\u00e9guli\u00e8rement le bilan d\u2019une exploitation agricole pour observer la tendance d\u2019\u00e9volution des dettes \u00e0 court terme d\u2019une ann\u00e9e \u00e0 l\u2019autre. <\/p>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-calculator\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub>Calcul<\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<p>Comparez les comptes 2000 \u00e0 2399 de vos bouclements comptables: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quelle a \u00e9t\u00e9 l\u2019\u00e9volution des dettes \u00e0 court terme au fil des ans?<\/li>\n\n\n\n<li>Quelles sont, dans l\u2019ordre, les \u00e9ch\u00e9ances des diff\u00e9rents postes ouverts? Y a-t-il suffisamment de liquidit\u00e9s pour les r\u00e9gler dans les d\u00e9lais?<\/li>\n\n\n\n<li>Pour quelles factures ouvertes peut-on d\u00e9duire un escompte et ainsi r\u00e9aliser des \u00e9conomies?<\/li>\n\n\n\n<li>Quel est le taux d\u2019int\u00e9r\u00eat des dettes r\u00e9mun\u00e9r\u00e9es? Devrait-on les convertir en un <a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/quelle-est-levolution-des-dettes-a-long-terme-de-lexploitation\/\" target=\"_blank\" rel=\"noopener\" title=\"\">cr\u00e9dit \u00e0 long terme<\/a> pour r\u00e9aliser des \u00e9conomies?<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-flag-checkered\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub>Valeur indicative<\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/26.1_Wie-entwickelt-sich-das-kurzfristige-Fremdkapital-des-Betriebes_fre-1024x152.png\" alt=\"\" class=\"wp-image-2681\" width=\"512\" height=\"76\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/26.1_Wie-entwickelt-sich-das-kurzfristige-Fremdkapital-des-Betriebes_fre-1024x152.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/26.1_Wie-entwickelt-sich-das-kurzfristige-Fremdkapital-des-Betriebes_fre-300x45.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/26.1_Wie-entwickelt-sich-das-kurzfristige-Fremdkapital-des-Betriebes_fre-768x114.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/26.1_Wie-entwickelt-sich-das-kurzfristige-Fremdkapital-des-Betriebes_fre-1536x228.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/26.1_Wie-entwickelt-sich-das-kurzfristige-Fremdkapital-des-Betriebes_fre-1200x178.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/26.1_Wie-entwickelt-sich-das-kurzfristige-Fremdkapital-des-Betriebes_fre.png 1873w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/figure>\n\n\n\n<p>Les responsables d\u2019exploitation d\u00e9cident eux-m\u00eames du montant des dettes \u00e0 court terme, mais la survie de l\u2019exploitation ne doit pas s\u2019en retrouver menac\u00e9e. Il est normal que ces dettes fluctuent d\u2019une ann\u00e9e \u00e0 l\u2019autre.<\/p>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-17553b7b wp-block-group-is-layout-constrained\">\n<p>\u00c9valuation positive: <strong>diminution<\/strong><\/p>\n\n\n\n<p>Les dettes \u00e0 court terme de l\u2019exploitation et leurs co\u00fbts diminuent.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-17553b7b wp-block-group-is-layout-constrained\">\n<p>\u00c9valuation n\u00e9gative: <strong>forte augmentation<\/strong><\/p>\n\n\n\n<p>Les dettes \u00e0 court terme augmentent, donc \u00e9galement leurs co\u00fbts et les risques pour l\u2019exploitation. <\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-tractor\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub><a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/10\/14600000_2021_Pierre_Perrin_dossier_fiscal.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">Pierre Perrin<\/a><\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/26.2_Wie-entwickelt-sich-das-kurzfristige-Fremdkapital-des-Betriebes_fre-1024x704.png\" alt=\"\" class=\"wp-image-2683\" width=\"512\" height=\"352\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/26.2_Wie-entwickelt-sich-das-kurzfristige-Fremdkapital-des-Betriebes_fre-1024x704.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/26.2_Wie-entwickelt-sich-das-kurzfristige-Fremdkapital-des-Betriebes_fre-300x206.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/26.2_Wie-entwickelt-sich-das-kurzfristige-Fremdkapital-des-Betriebes_fre-768x528.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/26.2_Wie-entwickelt-sich-das-kurzfristige-Fremdkapital-des-Betriebes_fre.png 1095w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/figure>\n\n\n\n<p>En 2021, les dettes \u00e0 court terme de Pierre Perrin s\u2019\u00e9levaient \u00e0 27\u2019626 CHF, soit une augmentation de 5\u2019423 CHF par rapport \u00e0 l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"far fa-hand-pointer\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub>Remarques<\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<p>= Instantan\u00e9: les dettes \u00e0 court terme sont \u00e9valu\u00e9es \u00e0 la date du bilan (p. ex. au 31.12 de l\u2019ann\u00e9e sous revue) et ne renseignent en rien sur leur niveau en cours d\u2019exercice ou dans les exercices futurs. Une planification et un contr\u00f4le mensuels des liquidit\u00e9s sont donc recommand\u00e9s.<\/p>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-align-right\"><em>(derni\u00e8re mise \u00e0 jour 11.08.2023)<\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"has-text-align-center has-agripedia-red-background-color has-background has-larger-font-size wp-block-heading\"><a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/ist-der-betrieb-widerstandsfaehig\/\" title=\"\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Retour \u00e0 la solidit\u00e9<\/mark><\/a><\/h2>\n\n\n\n<div class=\"wp-block-bod-modal-block bod-block-popup align-center\"><button type=\"button\" style=\"background-color:rgba(112,43,43,0.57);color:#ffffff\" class=\"bod-block-popup-trigger type_btn bod-btn\">\u00c9valuation: L\u2019exploitation est-elle solide?<\/button><div style=\"background-color:rgba(0, 0, 0, 0.1)\" class=\"bod-block-popup-overlay\" data-disabled-overlay-close=\"false\" data-disabled-escape-close=\"false\"><\/div><div role=\"dialog\" aria-modal=\"false\" aria-labelledby=\"\" aria-describedby=\"\" class=\"bod-block-popup-wrap undefined\"><div style=\"background-color:#ffffff;border-radius:10px \" class=\"bod-block-popup size-m\" data-transition=\"fade\"><div id=\"\" style=\"background-color:#ffffff;text-align:left\" class=\"bod-modal-title\"><h2 style=\"color:#000000\">Sur la base de votre analyse, que d\u00e9cidez-vous de faire pour la gestion strat\u00e9gique de l\u2019exploitation?<\/h2><\/div> <div id=\"\" class=\"bod-modal-content\">\n<h6 class=\"wp-block-heading\"><strong>L\u2019ANALYSE M\u00c8NE \u00c0 DES CONCLUSIONS POSITIVES<\/strong><\/h6>\n\n\n\n<p>L\u2019analyse vous a permis de constater que vous disposez de r\u00e9serves financi\u00e8res? Selon leur montant, l\u2019exploitation est en mesure de r\u00e9agir aux changements des conditions-cadres. Cependant, nous vous recommandons d\u2019examiner r\u00e9guli\u00e8rement la strat\u00e9gie de votre exploitation.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>L\u2019ANALYSE M\u00c8NE \u00c0 DES CONSLUSIONS N\u00c9GATIVES<\/strong>&nbsp;-&gt; RECOMMANDATIONS<\/h6>\n\n\n\n<p>Vous constatez que vous devez agir, par exemple parce que l\u2019endettement est \u00e9lev\u00e9, qu\u2019une r\u00e8gle d\u2019or du bilan n\u2019est pas respect\u00e9e ou que vous consommez les capitaux propres? Voici nos recommandations:<\/p>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-hand-point-up\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:95%\">\n<ul class=\"wp-block-list\">\n<li>Faites \u00e9galement une analyse de solvabilit\u00e9 et de rentabilit\u00e9 de l\u2019exploitation et identifiez les causes possibles.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vous pouvez aussi trouver de l\u2019aide aupr\u00e8s de votre fiduciaire, du service de conseil cantonal ou de l\u2019interlocuteur de votre banque.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<h6 class=\"wp-block-heading\">RECOMMANDATIONS G\u00c9N\u00c9RALES POUR AM\u00c9LIORER LA SOLIDIT\u00c9 D\u2019UNE EXPLOITATION<\/h6>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Informez-vous r\u00e9guli\u00e8rement des changements des conditions-cadres pour ne pas \u00eatre pris au d\u00e9pourvu et devoir agir dans l\u2019urgence.<\/li>\n\n\n\n<li>Examinez r\u00e9guli\u00e8rement la strat\u00e9gie de votre exploitation. Quels changements dans la politique ou le march\u00e9 pourraient survenir, et vous obligeraient par exemple \u00e0 effectuer certains travaux de construction ou vous interdiraient un type de culture?<\/li>\n\n\n\n<li>Constituez des r\u00e9serves avec les liquidit\u00e9s dont vous n\u2019avez pas besoin.<\/li>\n\n\n\n<li>Essayez de rembourser vos dettes de fa\u00e7on continue. Le jour o\u00f9 vous aurez \u00e0 nouveau besoin de fonds, vous pourrez alors demander un cr\u00e9dit plus \u00e9lev\u00e9.<\/li>\n\n\n\n<li>Examinez l\u2019utilit\u00e9 de chaque investissement avant de vous lancer afin d\u2019\u00e9viter les mauvais investissements.<\/li>\n<\/ul>\n<\/div>\n<\/div> <\/div> <div class=\"bod-block-popup-closer\"><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-bod-modal-block bod-block-popup align-center\"><button type=\"button\" style=\"background-color:rgba(66,86,111,0.97);color:#ffffff\" class=\"bod-block-popup-trigger type_btn bod-btn\">Informations compl\u00e9mentaires<\/button><div style=\"background-color:rgba(0, 0, 0, 0.1)\" class=\"bod-block-popup-overlay\" data-disabled-overlay-close=\"false\" data-disabled-escape-close=\"false\"><\/div><div role=\"dialog\" aria-modal=\"false\" aria-labelledby=\"\" aria-describedby=\"\" class=\"bod-block-popup-wrap undefined\"><div style=\"background-color:#ffffff;border-radius:10px \" class=\"bod-block-popup size-m\" data-transition=\"fade\"><div id=\"\" style=\"background-color:#ffffff;text-align:left\" class=\"bod-modal-title\"><h2 style=\"color:#000000\">Vous trouverez plus d\u2019informations sur l\u2019analyse comptable agricole aupr\u00e8s des services suivants:<\/h2><\/div> <div id=\"\" class=\"bod-modal-content\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/fidagri.ch\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">Association fiduciaire agricole suisse<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.agridea.ch\/fr\/agridea\/adresses-de-la-vulgarisation\/\" target=\"_blank\" rel=\"noreferrer noopener\">Services cantonaux de vulgarisation agricole<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.bfs-fvs.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">Forum La Vulg Suisse<\/a>&nbsp;(FVS)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.suissemelio.ch\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">suissemelio&nbsp;\u2013 Association suisse pour le d\u00e9veloppement rural<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/agrarbericht.ch\/fr\" target=\"_blank\" rel=\"noreferrer noopener\">RAPPORT AGRICOLE<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.agridea.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">Agridea \u2013 D\u00e9veloppement de l\u2019agriculture et de l\u2019espace rural<\/a>&nbsp;<\/li>\n\n\n\n<li><a href=\"https:\/\/www.agroscope.admin.ch\/agroscope\/fr\/home.html\" target=\"_blank\" rel=\"noreferrer noopener\">Agroscope \u2013 Recherche commune pour l\u2019avenir<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.blw.admin.ch\/blw\/fr\/home.html\" target=\"_blank\" rel=\"noreferrer noopener\">Office f\u00e9d\u00e9ral de l\u2019agriculture<\/a>&nbsp;(OFAG)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.agirinfo.com\/\" target=\"_blank\" rel=\"noopener\" title=\"\">Agence d\u2019information agricole romande<\/a>&nbsp;(AGIR)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sbv-usp.ch\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">Union suisse des paysans<\/a>&nbsp;(USP)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.paysannes.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">Union suisse des paysannes et des femmes rurales<\/a>&nbsp;(USPF)<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n<\/div> <\/div> <div class=\"bod-block-popup-closer\"><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-larger-font-size\"><strong>Un projet de :<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-image\"><figure class=\"wp-block-image alignleft size-large is-resized\"><a href=\"https:\/\/www.agridea.ch\/fr\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/alpwirtschaft\/wp-content\/uploads\/sites\/46\/2022\/10\/AGRIDEA_4_LANGUES_RGB-1024x210.png\" alt=\"Logo AGRIDEA\" class=\"wp-image-909\" width=\"341\" height=\"100\"><\/a><\/figure><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-image\"><figure class=\"wp-block-image alignleft size-large is-resized\"><a href=\"https:\/\/www.bfh.ch\/hafl\/fr\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/BFH_Logo_B_HAFL_fr_75_RGB-neu.png\" alt=\"Logo AGRIDEA\" class=\"wp-image-909\" width=\"341\" height=\"80\"><\/a><\/figure><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les capitaux \u00e9trangers (dettes) figurent au passif du bilan, ils repr\u00e9sentent les fonds fournis par des tiers pour financer les actifs de l\u2019exploitation agricole. Ces capitaux sont mis \u00e0 disposition pour une certaine dur\u00e9e; dans la comptabilit\u00e9, on les subdivise en dettes \u00e0 court terme et en dettes \u00e0 long terme.<\/p>\n","protected":false},"author":927,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[49,48],"tags":[],"class_list":["post-2091","post","type-post","status-publish","format-standard","hentry","category-analyse-simple-lexploitation-est-elle-solide","category-lexploitation-est-elle-solide"],"_links":{"self":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/users\/927"}],"replies":[{"embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/comments?post=2091"}],"version-history":[{"count":7,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2091\/revisions"}],"predecessor-version":[{"id":2955,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2091\/revisions\/2955"}],"wp:attachment":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/media?parent=2091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/categories?post=2091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/tags?post=2091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}